Appeal granted: Power cables deemed as spares for machinery.

The tribunal allowed the appeal, setting aside the demand upheld by the Commissioner (Appeals). The appellant successfully argued that power cables could be considered as stores or spares for machinery and equipment listed in the relevant notification, supported by a certificate from DGHS. The tribunal deemed the appellant's interpretation reasonable, leading to the finding that the impugned order was unsustainable.

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Issues:
Demand upheld for clearance of power cables claiming exemption under Notification No.6/2002-CE without fulfilling conditions.

Analysis:
The appellant contested the demand upheld by the Commissioner (Appeals) on the grounds that power cables were not covered in list 12 of Notification No.21/02-Cus. and the required certificate from DGHS was not initially produced. However, the appellant later submitted the DGHS certificate, which mentioned the purchase order under which the cables were supplied. The tribunal interpreted the quantity mentioned in the certificate to be reasonable, covering the cables supplied under two invoices.

The appellant argued that power cables could be considered as stores or spares for running, repairing, or maintaining goods listed in list 12, which included various machinery and equipment. The tribunal agreed with this interpretation, noting that power cables could qualify as connectors listed in the same category. The certificate issued by DGHS for the goods implied their eligibility for coverage under list 12 of Notification No.21/02-Cus.

In conclusion, the tribunal found the impugned order unsustainable based on the analysis presented. The appeal was allowed, setting aside the demand upheld by the Commissioner (Appeals).

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